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6. In regulation 3 of the Occupational Pension Schemes Disclosure Regulations (cases where regulations 4 to 9 do not apply)—
(a)in sub-paragraph (1)(c) the words from “it has” to “it relates and” shall be deleted;
(b)after paragraph (1) there shall be inserted the following paragraph—
“(1A) None of the requirements of regulations 4 to 9 shall apply to a scheme unless it—
(a)has been approved for the purposes of section 590 or section 591 (other than subsection (2)(g)) of the Income and Corporation Taxes Act 1988(1) (conditions for approval of retirement benefit schemes and discretionary approval); or
(b)has been the subject of an application for such approval which has not been determined; or
(c)is a public service pension scheme.”.
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